In recent years, Juresic Transportation purchased three used buses. Because of frequent turnover in the accounting department, a different accountant selected the depreciation method for each bus, and various methods were selected.

Bus Acquired Cost Salvage

Value Useful Life

in Years Depreciation Method

1 1/1/08 $96,000 $6,000 5 Straight-line

2 1/1/08 120,000 10,000 4 Declining-balance

3 1/1/09 80,000 8,000 5 Units-of-activity

For the declining-balance method, the company uses the double-declining rate. For the units-of activity method, total miles are expected to be 120,000. Actual miles of use in the first 3 years were: 2009, 24,000; 2010, 34,000; and 2011, 30,000.

Compute the amount of accumulated depreciation on each bus at December 31, 2010.

Bus 1 $

Bus 2 $

Bus 3 $

If bus no. 2 was purchased on April 1 instead of January 1, what is the depreciation expense for this bus in (1) 2008 and (2) 2009?